<!DOCTYPE html>
<html>
<body>

<svg xmlns="http://www.w3.org/2000/svg" version="1.1" style="width:300px;height:300px">
  <ellipse cx="240" cy="50" rx="220" ry="30" style="fill:yellow" />
  <ellipse cx="220" cy="50" rx="190" ry="20" style="fill:white" />
</svg>

</body>
</html>